Sourcing fresh plum tomatoes from China

Duty and controls for fresh plum tomatoes

Read from the UK Trade Tariff on 29 September 2026, heading 0702 covers fresh or chilled tomatoes. All supplied lines carry 14% duty for goods from China, with no anti-dumping or countervailing measures and no suspensions shown. Plum tomatoes have no dedicated line in this snapshot: diameter, cherry classification and presentation in trusses affect the choice.

The tariff attaches HMI conformity certification, a Certificate of Conformity, Unit price and organic import controls. Confirm the conformity documents and the application of the Unit price measure with your customs broker before ordering. Organic tomatoes imported from China into Great Britain require a certificate of inspection. HMRC says the simplified procedure value scheme cannot be used where there is a transaction value.

Ask APHA to confirm the plant-health category and conditions for Chinese tomato fruit before shipment. Medium-risk B fruit and vegetables require a phytosanitary certificate. Confirm the commodity code against the actual fruit and packaging. The beefsteak tomato guide provides a wider heading comparison.

Specify plum shape, firmness and ripeness

Name the cultivar and distinguish standard plum tomatoes from plum-shaped cherry fruit. Agree elongated shape, diameter range, harvest colour, firmness, flesh texture and whether fruit is loose or on trusses. Use photographs and cut samples to agree appearance and seed-cavity expectations. Specify ventilated packaging, protection from compression, handling conditions and the ripeness expected on arrival.

Fresh fruit and vegetables must meet marketing quality and labelling requirements. Separately, put your commercial acceptance criteria in writing. Ask for a pesticide residue report matched to the shipment lot, and ask the relevant food-safety authority to confirm the pesticide residue requirements applicable in Great Britain.

Worked duty example

Illustrative example, not a quote: Illustrative order only: 20 tonnes of loose fresh plum tomatoes under 0702 00 99 99, invoiced at £18,000 free on board, with £3,500 of freight and insurance to the UK. The customs value is £21,500. Duty at 14% is £3,010. Import VAT at 20% is charged on the customs value plus duty, £24,510, so it is £4,902. Import taxes total £7,912; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £3,010 of duty. The import duty and VAT guide explains each step. This assumes the goods are standard-rated for VAT. Most food for human consumption is zero-rated, and animal feed can be too, in which case no import VAT is due, so check the rate for your product in HMRC's VAT Notice 701/14.

Inspection checklist

Identity: compare cultivar, plum shape, diameter and loose or truss presentation with the order and declaration description.

Condition: inspect fruit from different carton positions for softness, split skins, leaking juice, mould, bruising and uneven colour.

Packing: check ventilation, crushed cartons, condensation, fruit movement and net weight against the agreed pack specification.

Records: match carton lot marks to packing records and residue reports, and compare arrival condition with dispatch photographs and transport records.

What goes wrong

A supplier may describe both cherry-sized and larger elongated fruit as plum tomatoes, leaving the order and customs description inconsistent. Mixed ripeness can make part of a delivery too soft while other fruit remains unsuitable for the intended use. Weak cartons and excessive stacking pressure can leave apparently sound outer fruit hiding crushed or leaking tomatoes underneath.

Record affected lots and photograph fruit before sorting. Agree how arrival defects will be assessed and how rejected fruit will be handled before shipment. Use quality inspection to compare the packed lot with the written specification.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For repeat volumes, see container programmes.